Auditing-A Journal of Practice & Theory

Papers
(The H4-Index of Auditing-A Journal of Practice & Theory is 15. The table below lists those papers that are above that threshold based on CrossRef citation counts [max. 250 papers]. The publications cover those that have been published in the past four years, i.e., from 2022-01-01 to 2026-01-01.)
ArticleCitations
Editorial Policy49
Editorial Policy37
The Association between PCAOB Inspection Reports and Seasoned Equity Offering Discounting36
The Effects of Firm Guidance on Auditors' Evaluations of Fair Value Estimates33
Are Client Importance and Auditor Expertise Associated with How Material Misstatement Corrections Are Disclosed?23
How Did the COVID-19 Pandemic Affect Audit Fees and Filing Delays?21
Covers and Front Matter20
An Examination of the Effects of PCAOB Inspection Selection Method and Disclosure of Audit Strengths on Investor Judgments19
Editorial Policy18
Political Turnover and Audit Opinion: Evidence from China18
Audit Committee Remedial Actions and Regulatory Outcomes following FCPA Investigations18
Auditor Communication Provisions in Private Loan Agreements: Do They Matter?17
When and How is Audit Partner Identity Informative? Evidence from Analyst Forecast Revisions and Audit Partner Quality17
The Consequences of Dividing Responsibility for an Audit Engagement17
Auditing Standards and Boards’ Decisions about CEO Risk-Taking Incentives: Evidence from the PCAOB’s Proposed Amendment to Auditing Standard No. 1216
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